ABC Company is an online retailer of kitchen appliances. All of ABC's orders are placed through its website, and all payments are received electronically. ABC's reliance on e-commerce for the sales and collections cycle likely creates all of the following risks except
A. Potential noncompliance with taxation requirements due to nexus issues.
B. An inadequate audit trail.
C. A slow receivables and cash receipts cycle.
D. Pervasive e-commerce security risks.